Maryland Courts use different methods to divide pensions between spouses, depending on the type of pension.

Upon divorce, the Court can transfer ownership of an interest in a pension, profit sharing, 401(k), IRA, stock option or other deferred compensation plan owned by either spouse.

For pension plans with a present value (e.g. 401(k)), the Court may order a portion of the account transferred to a qualified account for the other spouse.

For pension plans without a present value (e.g. government pensions with monthly benefits upon retirement), the Court may divide the pension by a formula: total years of marriage during employment divided by total years of employment. Under this formula, the non-employee spouse receives a percentage of the benefits if, as and when the employee does, rather than immediately. The Court may also award survivor benefits payable on the employee spouse's death.